At the end of fiscal year 2018, Happy Legal Services and Perfect Doughnuts reported these adapted amounts on their balance sheets (all amounts in millions except for par value per share): |(Click the icon to view the balance sheet data.) Assume each company issued its stock in a single transaction. Journalize each company's issuance of its stock, using its actual account titles. Explanations are not required. (Enter amounts in millions. Record debits first, then credits. Exclude explanations from any journal entries.) Begin by journalizing the Happy Legal Services common stock issuance. Journal Entry Data table Accounts Debit Credit Millions Happy Legal Services: Common stock, $0.01 par value, 2,800 shares issued A $ 28 Additional paid-in capital 17,600 Perfect Doughnuts: Common stock, no par value, 70 shares issued $ 298